2880

LAWS OF MARYLAND

Ch. 607

Revenue and Taxes - Motor Vehicle Fuel Taxes

FOR the purpose of defining certain terms; providing for the
payment of motor vehicle fuel and aviation fuel taxes;
changing the method for determining certain penalty
interest; providing for classes of licenses for certain
dealers of motor vehicle fuel and aviation fuel; providing
for a license for special fuel users and special fuel
sellers; providing for the classification of dealer licenses
outstanding on July 1, 1985 and for the rights of such
existing licensees; providing for the issuance of an
exemption certificate under certain conditions entitling the
holder to purchase or acquire special fuel, tax exempt;
providing for notice to the Comptroller by the holder of an
exemption certificate under certain circumstances; providing
for penalties under certain circumstances for the holder of
an exemption certificate; requiring certain bonds for
dealers, special fuel users, and special fuel sellers;
providing for the duration of all licenses and exemption
certificates; providing for cancellation of licenses and
exemption certificates under certain circumstances;
providing for certain appeal rights upon cancellation of a
license or exemption certificate; authorizing a licensee to
request cancellation of his license; providing that certain
duties, responsibilities, and tax liabilities arising prior
to cancellation of a license shall survive the cancellation;
providing for notification by the Comptroller to the Motor
Vehicle Administration in the event of the cancellation of a
license or exemption certificate and for the failure to
comply with certain provisions of the motor vehicle fuel tax
law; altering the time certain records shall be maintained;
changing the registration dates for petroleum transporters;
providing sanctions against petroleum transporters for
violating certain provisions of law; eliminating
imprisonment as a possible punishment for violation of
certain laws by petroleum transporters; deleting a
requirement regarding shipment of motor vehicle fuel which
applies only to intrastate commerce; changing the amount of
tax that may be refunded under certain circumstances;

increasing certain penalties for violation of certain

provisions of the motor vehicle fuel tax law; repealing
obsolete provisions; renumbering certain provisions;
providing clarifying language; changing references to
amended and renumbered provisions; and generally relating to
motor vehicle and aviation fuel tax administration.

BY repealing and reenacting, with amendments,

Article 56 - Licenses

Section 135, 136, 137, 140, 141, 142, 143, 144, 144A, 145,

146, 147, 148, 149, 150, 151, 152, 153, 155, and

156A
Annotated Code of Maryland
(1983 Replacement Volume and 1984 Supplement)